The failed utilisation of UGX 23 billion to print home study materials by the ministry of education and sports has come under query by the Auditor General. Concern surrounds the directive issued by the ministry to the districts to channel the funds to school bank accounts but at the same time, restrict utilisation.

The Ministry of Education and Sports has previously affirmed the disbursement of home study materials to the districts when learners were out of school for nearly two years because of the COVID-19 induced lockdown.
 
 But, the Auditor General’s report for the 2020/21 financial period brings to light fears that learners may have been deprived of the opportunity to continue learning during the lockdown.
 
 While UGX 23 billion was allocated for the procurement of study materials it is thought to have either been used or is lying idle in the schools’ bank accounts.
 
The districts are said to have been under instruction to stop the expenditure of the resources.

“Stakeholders have increased their call to strengthen accountability in the wake of the pandemic, triggering special audits and investigations,” Auditor General John Muwanga says.
 
 Of the UGX 676 billion released by the government to state bodies to improve liquidity from the pressures of COVID-19, UGX 4 billion was found to have been diverted, UGX 27 billion spent on unsupported domestic arrears and another UGX 1.2 billion was in payment of rejected domestic arrears.
 
 The report alludes to the possibility of corruption at the local governments, premised on the unclear utilisation of 2.16 trillion shillings allocated for wages.
 
 It shows the deducted funds on staff salaries amounting to UGX 7.32 billion for Pay as You Earn was never remitted and payment of UGX 1.12 billion to possible ghost workers thought to have either died, transferred or retired.
 
 “78 local governments paid a total of UGX 1.1 Billion to 635 staff who had either retired, been transferred, absconded or died hence causing financial loss to the government,” acting Assistant Auditor General Edward Akol says.

“We will ensure that the recommendations that you have made will be handled accordingly. We want value for money. The culpable people should be put to book,” the Deputy Speaker of Parliament Anita Among says.
 
 Although the government in its national budget appropriated UGX 45.4 Trillion, the Auditor General reports that this swelled by another UGX 6.2 Trillion to close the financial year 2020/21 at UGX 51.6 Trillion.
 
 The report shows that UGX 5 Trillion never materialised and this caused shortfalls in domestic revenue collection and unyielding borrowing. This, coupled with delayed disbursement to the local governments, impacted service delivery.